XML 42 R25.htm IDEA: XBRL DOCUMENT
v3.25.4

Net Income Per Share Attributable to Evercore Inc. Common Shareholders | 12 Months Ended
--- | ---
Dec. 31, 2025
Earnings Per Share [Abstract] |
Net Income Per Share Attributable to Evercore Inc. Common Shareholders | Net Income Per Share Attributable to Evercore Inc. Common Shareholders The calculations of basic and diluted net income per share attributable to Evercore Inc. common shareholders for the years ended December 31, 2025, 2024 and 2023 are described and presented below.
|  |  | For the Years Ended December 31,
|  |  |  |  | 2025 |  | 2024 |  | 2023
Basic Net Income Per Share Attributable to Evercore Inc. Common Shareholders |  |  |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |  |  |
Net income attributable to Evercore Inc. common shareholders |  |  |  |  | $ | 591,922 |  |  | $ | 378,279 |  |  | $ | 255,479 |
Denominator: |  |  |  |  |  |  |  |  |
Weighted average Class A Shares outstanding, including vested RSUs |  |  |  |  | 38,712 |  |  | 38,365 |  |  | 38,101 |
Basic net income per share attributable to Evercore Inc. common shareholders |  |  |  |  | $ | 15.29 |  |  | $ | 9.86 |  |  | $ | 6.71 |
Diluted Net Income Per Share Attributable to Evercore Inc. Common Shareholders |  |  |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |  |  |
Net income attributable to Evercore Inc. common shareholders |  |  |  |  | $ | 591,922 |  |  | $ | 378,279 |  |  | $ | 255,479 |
Noncontrolling interest related to the assumed exchange of LP Units for Class A Shares(1) |  |  |  |  | — |  |  | — |  |  | — |
Associated corporate taxes related to the assumed elimination of Noncontrolling Interest described above(1) |  |  |  |  | — |  |  | — |  |  | — |
Diluted net income attributable to Evercore Inc. common shareholders |  |  |  |  | $ | 591,922 |  |  | $ | 378,279 |  |  | $ | 255,479 |
Denominator: |  |  |  |  |  |  |  |  |
Weighted average Class A Shares outstanding, including vested RSUs |  |  |  |  | 38,712 |  |  | 38,365 |  |  | 38,101 |
Assumed exchange of LP Units for Class A Shares(1) |  |  |  |  | — |  |  | — |  |  | — |
Additional shares of the Company's common stock assumed to be issued pursuant to non-vested RSUs, as calculated using the Treasury Stock Method |  |  |  |  | 2,479 |  |  | 2,778 |  |  | 1,902 |
Shares that are contingently issuable(2) |  |  |  |  | 940 |  |  | 503 |  |  | 96 |
Diluted weighted average Class A Shares outstanding |  |  |  |  | 42,131 |  |  | 41,646 |  |  | 40,099 |
Diluted net income per share attributable to Evercore Inc. common shareholders |  |  |  |  | $ | 14.05 |  |  | $ | 9.08 |  |  | $ | 6.37 |
(1)The Company has outstanding LP Units, which give the holders the right to receive Class A Shares upon exchange on a one-for-one basis. During the years ended December 31, 2025, 2024 and 2023, these LP Units were antidilutive and consequently the effect of their exchange into Class A Shares has been excluded from the calculation of diluted net income per share attributable to Evercore Inc. common shareholders. The units that would have been included in the denominator of the computation of diluted net income per share attributable to Evercore Inc. common shareholders if the effect would have been dilutive were 2,238, 2,500 and 2,769 for the years ended December 31, 2025, 2024 and 2023, respectively. The adjustment to the numerator, diluted net income attributable to Class A common shareholders, if the effect would have been dilutive, would have been $37,413, $26,541 and $20,442 for the years ended December 31, 2025, 2024 and 2023, respectively. In computing this adjustment, the Company assumes that all LP Units are converted into Class A Shares, that all earnings attributable to those shares are attributed to Evercore Inc. and that the Company is subject to the statutory tax rates of a C-Corporation under a conventional corporate tax structure in the U.S. at prevailing corporate tax rates. The Company does not anticipate that the LP Units will result in a dilutive computation in future periods. (2)The Company has outstanding Class K-P Units which are contingently exchangeable into Class K LP Units, and ultimately Class A Shares, as they are subject to certain performance thresholds being achieved. The Company also has certain outstanding RSUs and acquisition-related awards which vest contingent upon certain performance thresholds being achieved. See Note 18 for further information. For the purpose of calculating diluted net income per share attributable to Evercore Inc. common shareholders, the Company's Class K-P Units and these certain outstanding RSUs and acquisition-related awards are included in diluted weighted average Class A Shares outstanding, as calculated using the Treasury Stock Method, as of the beginning of the period in which all necessary performance conditions have been satisfied. If all necessary performance conditions have not been satisfied by the end of the period, the number of shares that are included in diluted weighted average Class A Shares outstanding is based on the number of shares that would be issuable if the end of the reporting period were the end of the performance period. The shares of Class B common stock have no right to receive dividends or a distribution on liquidation or winding up of the Company. The shares of Class B common stock do not share in the earnings of the Company and no earnings are allocable to such class. Accordingly, basic and diluted net income per share of Class B common stock have not been presented.

X
- References No definition available. + Details
Name: | us-gaap_EarningsPerShareAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/260/tableOfContent Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-3 + Details
Name: | us-gaap_EarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration